5
in excess of 25 percent of the gross estate that the estate tax
return reported, and that respondent's notice of deficiency was
issued prior to 6 years from the time the estate tax return
herein was filed.
Petitioner now brings this motion for partial summary
judgment, on the ground that the effective statute of limitations
herein for the determination of an estate tax deficiency was 3
years, under the general rule of section 6501(a). Since
petitioner's motion, if granted, would dispose of the instant
case entirely, we shall treat petitioner's motion as one for
complete summary judgment.
Under Rule 121(b), the Court may consider and dispose of a
motion for summary judgment if the facts "show that there is no
genuine issue as to any material fact and that a decision may be
rendered as a matter of law * * * ". In deciding a motion for
summary judgment, however, a Court "must resolve all ambiguities
and draw all reasonable inferences in favor of the party against
whom summary judgment is sought * * * with the burden on the
moving party to demonstrate the absence of any material factual
issue genuinely in dispute". Heyman v. Commerce & Indus. Ins.
Co., 524 F.2d 1317, 1320 (2d Cir. 1975); United States v.
Augspurger, 452 F. Supp. 659, 664 (W.D.N.Y. 1978). See also
Estate of Ashenhurst v. Commissioner, T.C. Memo. 1982-102.
In making the findings of fact which we have recited above,
we have relied solely upon the facts as stipulated by the
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